Taxation (Cross-border Trade) Act 2018

60(1)Section 59 (restrictions on putting export goods alongside for loading) is amended as follows.U.K.

(2)In subsection (1), for the words from “to be entered outwards” to the end substitute “ to be exported in accordance with the applicable export provisions ”.

(3)In subsection (2)(a) and (b), for “ship or aircraft” substitute “ vehicle other than a road vehicle ”.

Commencement Information

I1Sch. 7 para. 60 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 60 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)